The Different Types of Power of Attorney in the UK

A power of attorney is a legal arrangement that allows one person to make certain decisions or take particular actions on behalf of another person. It can be useful when somebody wants help managing their finances, is preparing for a possible loss of mental capacity, is going abroad, or simply wants trusted support with important affairs.

However, there is not one single type of power of attorney that applies uniformly throughout the UK. The available documents, legal terminology and registration requirements depend on whether the person lives in England and Wales, Scotland or Northern Ireland.

For people in England and Wales, the main options are lasting powers of attorney, ordinary powers of attorney and older enduring powers of attorney. Scotland has continuing and welfare powers of attorney, while Northern Ireland still uses enduring powers of attorney for property and financial matters.

This guide explains the different types of power of attorney, when each one can be used, the legislation governing them and the practical issues to consider before putting one in place.

View the legislation and official sources used in this guide.

What does power of attorney mean?

The person creating a power of attorney is normally called the donor in England, Wales and Northern Ireland. In Scotland, they may be referred to as the granter. The person appointed to act is called the attorney.

An attorney does not necessarily need to be a solicitor. A person may appoint a spouse, civil partner, adult child, friend or another trusted individual. In some situations, a professional attorney may be appropriate, particularly where there are complex assets, business interests, family disagreements or no suitable relative available.

The authority given to an attorney depends on the wording and type of document. It may be limited to one transaction, cover a broad range of financial matters or allow decisions about care and medical treatment after the donor has lost mental capacity.

A spouse, civil partner or adult child does not automatically have the legal authority to manage another person’s bank accounts, sell their home or make all healthcare decisions for them. A properly prepared power of attorney can provide that authority within clearly defined legal limits.

What are the main types of power of attorney?

The principal arrangements encountered in the UK are:

• Property and financial affairs lasting powers of attorney, used in England and Wales.
• Health and welfare lasting powers of attorney, used in England and Wales.
• Ordinary or general powers of attorney, usually used for temporary or specific financial authority while the donor still has mental capacity.
• Enduring, continuing and welfare powers of attorney, including older enduring powers in England and Wales and the separate systems operating in Scotland and Northern Ireland.

These documents are not interchangeable. The correct choice depends on where the donor lives, what decisions need to be made and whether the arrangement must continue if the donor loses mental capacity.

Lasting powers of attorney in England and Wales

A lasting power of attorney, commonly shortened to LPA, is governed principally by the Mental Capacity Act 2005. An LPA allows an adult with mental capacity to appoint one or more attorneys to make decisions on their behalf.^[1][2]

The person creating the LPA must be at least 18 years old and must understand the nature and effect of the document when it is made. An LPA must also be registered with the Office of the Public Guardian before it can be used.

There are two legally distinct types of LPA.

1. Property and financial affairs lasting power of attorney

A property and financial affairs LPA allows attorneys to deal with financial decisions. Depending on the authority and instructions included in the document, this may cover managing bank and building society accounts, paying household bills, collecting benefits or pensions, dealing with investments and buying or selling property.

Once it has been registered, this type of LPA can usually be used while the donor still has mental capacity, provided the donor gives permission. The donor can instead include instructions stating that the attorneys may act only after the donor has lost capacity.^[3]

This flexibility can be helpful where somebody remains capable of making decisions but needs practical assistance because of mobility problems, physical illness, travel or difficulty managing paperwork.

A property and financial affairs attorney must keep the donor’s money separate from their own, maintain appropriate records and act only within the authority granted by the LPA. Attorneys have limited powers to make gifts and may need permission from the Court of Protection before making substantial gifts, transferring property below market value or carrying out inheritance tax planning.

2. Health and welfare lasting power of attorney

A health and welfare LPA covers personal decisions such as where the donor should live, what care they receive, their daily routine and some forms of medical treatment.

Unlike a property and financial affairs LPA, a health and welfare LPA can only be used when the donor is unable to make the particular decision for themselves. Mental capacity is assessed in relation to the specific decision at the time it needs to be made. A person may therefore lack capacity to make one complex decision while remaining capable of making other decisions.

The donor can choose whether their attorneys have authority to consent to or refuse life-sustaining treatment. This choice must be recorded correctly in the LPA form. If authority is not granted, decisions about life-sustaining treatment remain with the relevant healthcare professionals, who must act according to the applicable law and the patient’s best interests.

A health and welfare LPA does not allow an attorney to demand treatment that clinicians do not consider clinically appropriate. Attorneys must work within the Mental Capacity Act 2005, follow any valid instructions in the LPA and act in the donor’s best interests.

Can you have both types of lasting power of attorney?

Yes. Many people create both types because they cover different areas of life. A property and financial affairs LPA does not authorise healthcare or care decisions, while a health and welfare LPA does not allow attorneys to manage bank accounts or sell property.

The donor can appoint the same people under both LPAs or select different attorneys for each document. For example, somebody might choose a financially experienced relative to manage their property and money while appointing a spouse or close friend to make health and welfare decisions.

Each LPA is a separate legal document and requires a separate registration application and fee.

What is an ordinary power of attorney?

An ordinary power of attorney is sometimes called a general power of attorney. In England and Wales, it is primarily governed by the Powers of Attorney Act 1971.^[8]

It can be used to give another person authority to manage financial or property matters while the donor still has mental capacity. The authority may be broad or limited to a particular transaction.

For example, an ordinary power of attorney may be useful when somebody is travelling abroad and needs another person to complete a property transaction, manage a business matter or deal with a bank in their absence. It can also be limited to a specific period or particular asset.

An ordinary power of attorney does not normally need to be registered with the Office of the Public Guardian. However, organisations such as banks and HM Land Registry may require the original document, a certified copy or particular wording before accepting the attorney’s authority.

The crucial limitation is that an ordinary power of attorney ends if the donor loses mental capacity. It is therefore not a substitute for a lasting power of attorney when the intention is to plan for dementia, serious illness, a brain injury or another possible future loss of capacity.^[9]

What is a specific or limited power of attorney?

A specific or limited power of attorney is generally an ordinary power of attorney drafted so that the attorney can perform only a clearly defined task.

It might authorise an attorney to sign documents for one property sale, operate a particular bank account, deal with a specified investment or complete a transaction while the donor is unavailable.

Limiting the authority can reduce risk because the attorney cannot act outside the powers expressly granted. Careful drafting is important, however, as wording that is too narrow may prevent the attorney from completing practical steps connected with the transaction.

What is an enduring power of attorney in England and Wales?

Before lasting powers of attorney were introduced, people in England and Wales could create an enduring power of attorney, commonly called an EPA.

It has not been possible to create a new EPA in England and Wales since 1 October 2007. However, an EPA signed correctly before that date may remain valid.^[10]

An EPA covers property and financial affairs only. It does not provide authority to make health and welfare decisions.

An attorney may generally use an existing EPA with the donor’s permission while the donor has capacity. If the donor is becoming or has become mentally incapable of managing their affairs, the attorney must apply to register the EPA with the Office of the Public Guardian.

Families holding an older EPA should consider having it reviewed. The document may still be legally effective, but it may not provide the flexibility, replacement attorneys or safeguards that the donor would now prefer. If the donor still has capacity, it may be possible to revoke the EPA and create one or both forms of LPA instead.

Is a business lasting power of attorney a separate type?

A business LPA is not a separate statutory category. It is normally a property and financial affairs LPA that has been drafted specifically to deal with business interests.

A business owner may decide to create one property and financial affairs LPA for personal finances and another for business matters. Each document must clearly define the scope of the attorneys’ authority so that the arrangements do not conflict.^[3]

Additional considerations may arise under partnership agreements, shareholder agreements, company articles, professional rules or regulatory requirements. The person selected to manage personal finances may not be the right person to run a company or make decisions affecting employees and commercial contracts.

The Mental Capacity Act 2005 and powers of attorney

The Mental Capacity Act 2005 provides the main legal framework for decision-making on behalf of adults who lack capacity in England and Wales. It regulates lasting powers of attorney, the duties of attorneys and the role of the Court of Protection and Office of the Public Guardian.

The Act is built around five statutory principles:

1. A person must be presumed to have capacity unless it is established that they lack it.
2. A person should not be treated as unable to make a decision until all practicable steps to support them have been taken without success.
3. A person should not be treated as lacking capacity merely because they make an unwise decision.
4. An act or decision made for a person who lacks capacity must be in their best interests.
5. Before acting, consideration must be given to whether the purpose can be achieved in a less restrictive way.

These principles mean that an attorney cannot simply take control because the donor is elderly, has received a diagnosis or makes choices the attorney disagrees with. Capacity must be considered in relation to the particular decision.

Attorneys must also have regard to the Mental Capacity Act Code of Practice, follow the donor’s valid instructions and consider their preferences, beliefs, values and past wishes.^[16]

Other important legislation in England and Wales

The Lasting Powers of Attorney, Enduring Powers of Attorney and Public Guardian Regulations 2007

These regulations support the Mental Capacity Act 2005. They deal with matters such as prescribed LPA forms, signing requirements, notices, objections, applications for registration and functions of the Public Guardian.^[4]

An LPA must be completed and signed in the correct order. It also requires a certificate provider who confirms that the donor understands the document and is not being pressured or deceived into making it.

The Powers of Attorney Act 1971

The Powers of Attorney Act 1971 remains particularly relevant to ordinary powers of attorney. It contains rules concerning their execution, proof and use, including the requirement for a power of attorney to be created as a deed.^[8]

The Powers of Attorney Act 2023

The Powers of Attorney Act 2023 provides the legislative basis for modernising and digitising aspects of the LPA process. Its objectives include enabling a digital route, improving identity checks and strengthening protections against fraud and abuse.^[11]

As of August 2026, the Office of the Public Guardian was continuing its work on the design, testing and implementation of the modernised service. The established application, signing and registration requirements therefore remained important, and applicants should follow the current GOV.UK forms and guidance rather than assuming that every provision of the new system is already operational.

How is mental capacity assessed?

Under the Mental Capacity Act 2005, a person lacks capacity to make a particular decision if an impairment or disturbance affecting the mind or brain means they are unable to make that decision when it needs to be made.

A person may be unable to make a decision if they cannot understand the relevant information, retain it long enough to decide, use or weigh the information, or communicate their decision.

A diagnosis of dementia does not automatically mean that somebody lacks capacity to create an LPA. A person in the early stages of dementia may still understand the nature and effect of the document. Where capacity may later be questioned, obtaining appropriate medical evidence and legal advice can help reduce the risk of disputes.

If the person has already lost the capacity required to create an LPA, relatives cannot sign one for them. An application to the Court of Protection for the appointment of a deputy may instead be required. Deputyship is not a type of power of attorney because the authority is granted by the court rather than voluntarily by the person concerned.

How do attorneys have to act?

An attorney is in a position of trust and must not use their authority for personal benefit. They must comply with the Mental Capacity Act 2005, act in the donor’s best interests and stay within the powers provided by the document.

For financial LPAs, attorneys should keep clear accounts and records of important decisions. The donor’s property and money should ordinarily be kept separate from the attorney’s own assets.

Attorneys must also consider whether the donor can make the decision personally, either independently or with suitable support. The existence of an LPA does not remove the donor’s right to make their own decisions while they have capacity.

The Office of the Public Guardian can investigate concerns about an attorney. Serious cases may be referred to the Court of Protection, which can restrict or remove an attorney and order other protective measures.

How are attorneys appointed?

A donor can appoint one attorney or several. Where more than one attorney is selected, the LPA can require them to act jointly on every decision, jointly and severally, or jointly for some decisions and jointly and severally for others.

Joint appointments can provide greater oversight, but they can also create practical difficulties. If attorneys must act jointly, they all have to agree and participate. The appointment may also fail if one attorney dies, loses capacity, becomes bankrupt in a financial LPA or can no longer act, unless suitable replacement arrangements have been included.

A jointly and severally appointment allows attorneys to act together or independently. It is often more flexible, although the donor should consider whether they trust each attorney to act alone.

The donor may also appoint replacement attorneys who can step in if an original attorney is unable or unwilling to continue.

Who should you choose as an attorney?

The most important requirements are trustworthiness, reliability and an ability to understand the donor’s wishes. The proposed attorney should have enough time to carry out the role and should be comfortable making potentially difficult decisions.

For a property and financial affairs LPA, it may be helpful to choose somebody who is organised and confident dealing with money, bills, property and financial institutions. For a health and welfare LPA, the attorney should understand the donor’s preferences concerning care, living arrangements and medical treatment.

Potential conflicts should be considered carefully. Family relationships, business interests, inheritance expectations and disagreements about care can all affect whether an appointment is suitable.

An attorney under an England and Wales LPA must be at least 18 years old. A person who is bankrupt or subject to a debt relief order cannot act as an attorney under a property and financial affairs LPA while that restriction applies.

How much does it cost to register an LPA?

As of August 2026, the Office of the Public Guardian registration fee in England and Wales was £92 for each LPA. Registering both a property and financial affairs LPA and a health and welfare LPA therefore involved government registration fees of £184.^[5]

A fee reduction or exemption may be available depending on the donor’s income and benefits. Solicitors’ fees for advice and preparation are separate from the Office of the Public Guardian fee.

Official guidance stated that registration normally took around eight to ten weeks where the application contained no mistakes. Delays can occur if signatures are completed in the wrong order, information is missing, an objection is raised or the document contains invalid instructions.

It is usually sensible to register an LPA soon after it is made. Waiting until it is urgently needed can expose errors at a time when the donor may no longer have capacity to sign a replacement document.

How many people have a power of attorney in the UK?

There is no single authoritative figure showing exactly how many individual people across the whole UK have a power of attorney. England and Wales, Scotland and Northern Ireland use different systems and registers. In addition, one person may create more than one document, so registration totals should not be treated as a count of unique people.

For England and Wales, the Office of the Public Guardian reported that there were 10,620,245 lasting and enduring powers of attorney on its register at 31 March 2026. During the 2025 to 2026 financial year, it received approximately 1,589,500 LPA and EPA applications.^[6]

Separate Ministry of Justice statistics show that 367,536 powers of attorney were registered during January to March 2026. Of these, 366,578 were LPAs, meaning approximately 99.7% of registrations in that quarter were lasting powers of attorney.^[7]

These figures demonstrate the growing use of powers of attorney, but they represent registered legal instruments rather than the number of individual donors.

What types of power of attorney are used in Scotland?

Scotland has a separate system governed mainly by Part 2 of the Adults with Incapacity (Scotland) Act 2000.^[12][13]

Continuing power of attorney

A continuing power of attorney gives an attorney authority over financial and property matters. Depending on how the document is written, the powers may begin after registration or only after the granter loses capacity. The authority can continue after incapacity.

Welfare power of attorney

A welfare power of attorney gives authority to make decisions concerning personal welfare. These powers can only be used after the granter has lost capacity to make the relevant decision.

Combined power of attorney

A Scottish power of attorney may include both continuing financial powers and welfare powers within the same document. It is commonly described as a combined power of attorney.

A Scottish power of attorney must be certified by a solicitor or registered medical practitioner following an interview with the granter. The certifier must be satisfied that the granter understands the document and is not acting under undue influence.

The document must be registered with the Office of the Public Guardian in Scotland before powers intended to continue or begin following incapacity can be used.

What types of power of attorney are used in Northern Ireland?

Northern Ireland also has its own legal framework. Ordinary powers of attorney are governed by the Powers of Attorney Act (Northern Ireland) 1971, while enduring powers of attorney are governed by the Enduring Powers of Attorney (Northern Ireland) Order 1987.^[14][15]

Ordinary power of attorney in Northern Ireland

An ordinary power of attorney can authorise another person to manage specified affairs while the donor has capacity. Like an ordinary power in England and Wales, it normally ends if the donor becomes mentally incapable.

Enduring power of attorney in Northern Ireland

An enduring power of attorney can cover property and financial affairs and may continue after the donor loses capacity. If the attorney believes that the donor is becoming or has become incapable of managing their affairs, an application must be made to register the EPA with the Office of Care and Protection.

A Northern Ireland EPA is limited to property and financial matters. It does not give an attorney the equivalent health and welfare decision-making powers available through a health and welfare LPA in England and Wales.

Will an English LPA work in Scotland or Northern Ireland?

An LPA registered in England and Wales is legally created under the law of England and Wales. It should not be assumed that every organisation in Scotland, Northern Ireland or another country will automatically accept it.

Cross-border recognition can depend on the type of decision, the wording of the document, the law of the destination and the requirements of the bank, public body, healthcare organisation or land registry involved.

Anybody who owns property in more than one jurisdiction, plans to move elsewhere in the UK or has significant overseas assets should obtain advice on whether additional local documents are needed. Care must be taken to ensure that creating a second power of attorney does not accidentally revoke or conflict with an existing one.

When does a power of attorney end?

The circumstances depend on the type of document, but a power of attorney may end if the donor revokes it while they have capacity, the attorney dies or becomes incapable, a sole attorney can no longer act, or the Court of Protection cancels the appointment.

A financial LPA may also be affected if the donor or attorney becomes bankrupt, depending on who is bankrupt and how the attorneys were appointed.

Every power of attorney ends when the donor dies. An attorney cannot continue using the document to manage the estate after death. Responsibility passes to the executors named in the will or, where there is no valid will, to the person entitled to administer the estate under the intestacy rules.

This is why powers of attorney and wills should often be considered together. A power of attorney governs decisions during a person’s lifetime, while a will governs the distribution and administration of their estate after death.

How ASL Solicitors can help with powers of attorney

At ASL Solicitors, we specialise in advising clients about powers of attorney and preparing lasting powers of attorney for people in Rochdale, Manchester, Greater Manchester and surrounding areas.

We can explain the differences between a property and financial affairs LPA and a health and welfare LPA, help you decide who to appoint and prepare the documents so that your instructions are clear and legally effective.

We can also assist where there are more complicated circumstances, such as business assets, strained family relationships, concerns about future capacity or a need to coordinate an LPA with an existing will.

Our wider wills and probate services can help you put a broader plan in place for the management of your affairs during your lifetime and the administration of your estate after death.

To discuss setting up a power of attorney for yourself or a family member, please get in touch with ASL Solicitors.

Frequently asked questions about power of attorney

How many types of power of attorney are there in the UK?

There is no single UK-wide number because each legal jurisdiction has its own system. England and Wales has two types of lasting power of attorney, as well as ordinary powers and older EPAs. Scotland uses continuing and welfare powers, while Northern Ireland uses ordinary and enduring powers of attorney.

What are the two types of lasting power of attorney?

The two types are a property and financial affairs LPA and a health and welfare LPA. Each document covers different decisions and must be registered separately with the Office of the Public Guardian.

Can a power of attorney make medical decisions?

In England and Wales, an attorney can make certain medical decisions only if they are appointed under a registered health and welfare LPA and the donor lacks capacity to make the particular decision. Authority over life-sustaining treatment must be expressly granted in the LPA.

Can an ordinary power of attorney continue after mental capacity is lost?

No. An ordinary power of attorney normally ends when the donor loses mental capacity. An LPA is generally required where the authority needs to continue after a loss of capacity.

Are old enduring powers of attorney still valid?

An EPA made correctly in England or Wales before 1 October 2007 may still be valid. It covers property and financial affairs only and must be registered if the donor is becoming or has become mentally incapable.

Can someone with dementia make a lasting power of attorney?

A dementia diagnosis does not automatically prevent somebody from making an LPA. They must still understand the nature and effect of the document at the time it is created. Capacity should be assessed carefully where there is any uncertainty.

What happens if someone loses capacity without an LPA?

Relatives do not automatically gain authority to manage the person’s affairs. An application to the Court of Protection for a deputyship order may be necessary in England and Wales. This is usually more time-consuming, expensive and supervised than creating an LPA in advance.

How much does it cost to register a lasting power of attorney?

As of August 2026, the Office of the Public Guardian fee was £92 for each LPA in England and Wales. Fee reductions or exemptions may be available, and professional legal fees are separate.

How long does registering an LPA take?

GOV.UK guidance stated that registration normally took around eight to ten weeks where the application contained no mistakes. Incorrect signatures, missing information or objections can extend the process.

Does a power of attorney continue after death?

No. Every power of attorney ends when the donor dies. The executors named in the will, or the administrators of an intestate estate, then become responsible for dealing with the deceased person’s assets.

This article provides general information about the law as at 3 August 2026. It does not constitute legal advice. The correct arrangement will depend on the person’s location, circumstances, assets and mental capacity.